SCOPE MANAGEMENT: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
SCOPE MANAGEMENT
Largest movements
- Tangible fixed assets +€50,042
up €50,042, from €0 to €50,042
of which Furniture and vehicles: +€50,042
- Receivables within one year +€8,804
up €8,804 (+30.8%), from €28,542 to €37,346
of which Other amounts receivable: +€4,465
- Cash +€8,192
up €8,192 (+33.7%), from €24,296 to €32,488
mainly Net result for the year (+€49,953) and Current portion of long-term debt (+€9,162)
- Reserves +€49,953
up €49,953 (+103.8%), from €48,143 to €98,096
of which Distributable reserves: +€49,953
- Current portion of long-term debt +€9,162
up €9,162 (+90.3%), from €10,151 to €19,314
- Trade debts +€4,438
up €4,438 (+137.0%), from €3,240 to €7,678
of which Suppliers: +€4,438
- Tax, wage and social debts +€4,275
up €4,275 (+25.5%), from €16,781 to €21,056
of which Taxes: +€4,275
- Other debts -€3,541
down €3,541 (-32.1%), from €11,044 to €7,502
- Gross operating margin +€46,832
up €46,832 (+129.3%), from €36,207 to €83,039
- Taxes +€12,770
up €12,770 (+127.2%), from €10,038 to €22,808
- Depreciation -€1,760
down €1,760 (-18.1%), from €9,708 to €7,948
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €161,985 | €228,506 | +€66,521 | +41.1% |
| Fixed assets | 21/28 | €107,720 | €157,762 | +€50,042 | +46.5% |
| Tangible fixed assets | 22/27 | €0 | €50,042 | +€50,042 | |
| Land and buildings | 22 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €50,042 | +€50,042 | |
| Financial fixed assets | 28 | €107,720 | €107,720 | = | 0.0% |
| Current assets | 29/58 | €54,265 | €70,744 | +€16,480 | +30.4% |
| Amounts receivable within one year | 40/41 | €28,542 | €37,346 | +€8,804 | +30.8% |
| Trade receivables | 40 | €19,706 | €24,046 | +€4,340 | +22.0% |
| Other amounts receivable | 41 | €8,836 | €13,301 | +€4,465 | +50.5% |
| Cash at bank and in hand | 54/58 | €24,296 | €32,488 | +€8,192 | +33.7% |
| Deferred charges and accrued income | 490/1 | €1,427 | €910 | -€517 | -36.2% |
| Total equity and liabilities | 10/49 | €161,985 | €228,506 | +€66,521 | +41.1% |
| Equity | 10/15 | €101,518 | €150,638 | +€49,120 | +48.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €48,143 | €98,096 | +€49,953 | +103.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €48,143 | €98,096 | +€49,953 | +103.8% |
| Profit (loss) carried forward | 14 | €34,825 | €33,992 | -€833 | -2.4% |
| Amounts payable | 17/49 | €60,466 | €77,868 | +€17,401 | +28.8% |
| Amounts payable after more than one year | 17 | €19,250 | €22,317 | +€3,067 | +15.9% |
| Financial debts | 170/4 | €19,250 | €22,317 | +€3,067 | +15.9% |
| Amounts payable within one year | 42/48 | €41,217 | €55,551 | +€14,334 | +34.8% |
| Current portion of amounts payable after more than one year | 42 | €10,151 | €19,314 | +€9,162 | +90.3% |
| Trade debts | 44 | €3,240 | €7,678 | +€4,438 | +137.0% |
| Suppliers | 440/4 | €3,120 | €7,558 | +€4,438 | +142.2% |
| Bills of exchange payable | 441 | €120 | €120 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €16,781 | €21,056 | +€4,275 | +25.5% |
| Taxes | 450/3 | €12,931 | €17,206 | +€4,275 | +33.1% |
| Remuneration and social security | 454/9 | €3,850 | €3,850 | = | 0.0% |
| Other amounts payable | 47/48 | €11,044 | €7,502 | -€3,541 | -32.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,708 | €7,948 | -€1,760 | -18.1% |
| Other operating charges | 640/8 | €1,502 | €1,215 | -€287 | -19.1% |
| Gross operating margin | 9900 | €36,207 | €83,039 | +€46,832 | +129.3% |
| Operating profit (loss) | 9901 | €24,997 | €73,875 | +€48,878 | +195.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,624 | €1,114 | -€510 | -31.4% |
| Recurring financial charges | 65 | €1,624 | €1,114 | -€510 | -31.4% |
| Profit (loss) for the period before taxes | 9903 | €23,373 | €72,761 | +€49,388 | +211.3% |
| Income taxes | 67/77 | €10,038 | €22,808 | +€12,770 | +127.2% |
| Profit (loss) for the period | 9904 | €13,335 | €49,953 | +€36,618 | +274.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,335 | €49,953 | +€36,618 | +274.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.